ต้นทุนต่อหน่วยบริการ และการคืนทุน ของโรงพยาบาลแม่และเด็ก เชียงใหม่ พ.ศ. 2537

Abstract

Unit cost and cost recovery of the maternal and child hospital,Chiang Mai province 1994 This study aims to determine the unit cost of providing services, the revenue of the hospital and the cost recovery of the hospital. The study began from 1 June 1994 to 31 January 1995. All the units in the hospital and the administrative sections of the Health Promotion Center are classified into three categories of cost center: (1) Non-revenue producing (2) Revenue-producing (3) patient service The total direct cost in each cost center consists of labor cost, material cost and capital depreciation cost. Total cost of category (1) and (2) are then allocated to category (3) using appropriate cost allocation criteria. The study reveals that the total direct cost of the hospital itself is 36,915,876.90 Baht. Ratio of labor : material : capital depreciation cost equals to 6.23 : 2.69 : 1. The unit cost of Pediatrics, Adult patient, Obstetrics and Gynecology, Family planning and Dental clinics is 147.05, 244.31, 127.49, 215.45 and 140.76 Baht/visit respectively. The overall unit cost of an out-patient service is 152.77 Baht/visit. The in-patient unit cost of Pediatrics and Obstetric-Gynecology is 1,991.81 and 5,169.82 Baht/case. The cost/hospital day is 486.24 and 1,419.51 Baht respectively. The overall unit cost of in-patient service is 3,569.68 Baht/case and 922.22 Baht/hospital day. During the same period, the out-patient and in-patient revenue is 3,688,806 and 4,030,691 Baht respectively. These revenues are from accrual revenues of 4,090,691 and 7,196,241 Baht. The highest and lowest sources of revenue for out-patient service are antenatal clinic (1,205,196 Baht) and well-child clinic (93,880 Baht) respectively. For the in-patient service, the highest and lowest sources of revenue are cesarean section (2,166,215 Baht) and the newborn care (24,877 Baht). The total accrual and net cost recovery is 30.63 percent and 26.64 percent respectively. The operating accural and net cost recovery is 34 percent and 29.5 percent. However the material cost recovery is 111.51 percent and 96.99 percent based on expected and net revenue.